When Graham Mann made a silly mistake with a bottle of whisky and some pills, he didn't necessarily want to end up dead.

Worse still, he doesn't bank on 'waking up' in a modern day, updated version of the Afterlife that has embraced the Free Market Economy. Morality is bunk and worthiness measured only in terms of wealth and 'Potential Profit'.

'Above' is the new name for Heaven and the only entry criteria is money. Fail the Court of Assessment financial review and you are doomed to spend eternity 'Below' - a fate that Graham feels sure will befall him.

However, the successful publication of a long-forgotten manuscript back on Earth allows Graham a passage Above, where his problems really begin!

Along with former Trade Union activist Harry Bass, Graham attempts to get to grips with a society that uncannily mirrors that of wealth-obsessed, environmentally unfriendly 21st century Earth.

When the money-grabbing schemes devised by the residents of Above become too much too bear, Graham and Harry decide to take them on at their own game - and to hell with the consequences.